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All Journal Jurnal Ekonomi Modernisasi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT IJBE (Integrated Journal of Business and Economics) Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Sosio e-kons Jurnal Manajemen Strategi dan Aplikasi Bisnis JURNAL MAKRO MANAJEMEN Jurnal Online Insan Akuntan AKURASI: Jurnal Riset Akuntansi dan Keuangan JEMMA | Journal of Economic, Management and Accounting JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Digital Business Management Enrichment : Journal of Management Bulletin of Counseling and Psychotherapy Jurnal Ilmiah Manajemen Ubhara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Bulletin of Community Engagement JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Formosa (JPMF) Annals of Human Resource Management Research Asian Journal of Community Services (AJCS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Jurnal Pemberdayaan Umat International Journal of Business and Applied Economics (IJBAE) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi JAKBS Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Master Manajemen Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Economics and Strategic Management Journal of Economics and Economic Policy Akurasi Atestasi : Jurnal Ilmiah Akuntansi International Journal of Accounting and Management Information Systems Jurnal Akuntansi dan Sistem Informasi
Wastam Wahyu Hidayat
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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KESADARAN DAN SANKSI TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN PARTISIPASI SEBAGAI VARIABEL MODERATING Wastam Wahyu Hidayat
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6836

Abstract

This study aims to determine the effect, awareness, and sanction on taxpayer compliance with participation as memorization. The sample used in the study was 100 taxpayers. The data collection technique in this research is simple random sampling. Data processing with Linear Regression Analysis Test using SPSS version 24. The results of this study indicate that: taxpayer awareness affects taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance; and taxpayer awareness is not able to moderate the relationship between mandatory awareness and taxpayer compliance, while tax sanctions can moderate the relationship between tax and taxpayer compliance. The research shows that the adjusted R Square figure is 0.567 or 56.7%, meaning that taxpayer compliance can be explained by the variables of tax awareness and public participation, while the remaining 43.3% is explained by other factors.
PENGARUH PENEMPATAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PERUSAHAAN DI BEKASI Wastam Wahyu Hidayat
JEMMA (Journal of Economic, Management and Accounting) Vol 7, No 2 (2024): September 2024 (On Proses)
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v7i2.2839

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penempatan dan motivasi terhadap kinerja karyawan pada Perusahaan di Bekasi. Penelitian ini dilakukan pada karyawan perusahaan di Bekasi dengan melibatkan  sampel sebanyak 55 orang. Alat analisa data yang di gunakan adalah dengan SPSS (Statistical Package for the Social Sciences)-25.Hasil penelitian menunjukan bahwa  Penempatan dan Motivasi berpengaruh secara parsial maupun secara simultan  terhadap Kinerja pegawai Perusahaan di Bekasi. Hasil  R square Menunjukan  sebesar 0,885 atau 88,5%,  berarti bahwa sebesar 88,5% Kinerja karyawan  Perusahaan di Bekasi  yang terjadi dapat dijelaskan dengan menggunakan variabel Penempatan dan Motivasi, sedangkan sisanya yaitu 11,5% dapat dijelaskan oleh faktor faktor penyebab lain.
ANALISIS KEBANGKRUTAN PADA PERUSAHAAN SUB SEKTOR RESTORAN YANG TERDAFTAR DI BEI PADA MASA SEBELUM HINGGA PANDEMI COVID-19 MENGGUNAKAN METODE ZMIJEWSKIE Hidayat, Wastam Wahyu
Makro Jurnal Manajemen Dan Kewirausahaan Vol 9, No 2 (2024): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v9i2.2500

Abstract

This research aims to determine the level of bankruptcy in restaurant companies before the Covid-19 pandemic as measured using the Zmijewskie Z-Score method. This research is quantitative research with data on 4 companies listed on the Indonesian Stock Exchange for the 2019-2021 period. This research was assisted by the Microsoft Excel program. The results of the research show that the restaurant sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period, because the score < 0, means that the companies entered the company did not go bankrupt, but in 2020 semester I and 2020 semester II x -score experienced a very significant decline from the previous period, this happened because net income, total assets and current liabilities decreased from the previous period. The highest level of accuracy with an accuracy value of 65% in bankruptcy predictions for 4 companies in the restaurant sub-sector for the 2019 - 2021 period, is because the bankruptcy prediction results from 20 samples of 13 samples are closest to the actual financial conditions seen from the real profits generated by the companies.
Analisis Rasio Lancar, Rasio Hutang terhadap Ekuitas, Emisi Karbon Dioksida pada Penerbitan Green Bond Soehaditama, Josua Panatap; Manurung, Adler Haymans; Machdar, Nera Marinda; Hidayat, Wastam Wahyu
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/kpyyg763

Abstract

Artikel mengenai Penerbitan Green Bond ini merupakan artikel tinjauan literatur ilmiah dalam lingkup ilmu manajemen. Tujuan dari penulisan ini adalah untuk membangun hipotesis pengaruh antar variabel yang nantinya dapat digunakan untuk penelitian lebih lanjut dalam lingkup manajemen. Metode penelitian yang digunakan adalah deskriptif kualitatif. Data diperoleh dari penelitian terdahulu yang relevan dengan penelitian ini dan bersumber dari media online akademik seperti Publish or Perish, Google Scholar, buku-buku referensi digital dan jurnal Sinta. Hasil dari artikel ini adalah: adanya hubungan antara variabel independen dengan variabel dependen, dibuktikan dengan tinjauan pustaka terdahulu yang membahas tentang pengaruh Current Ratio, Debt to Equity Ratio, Emisi Karbondioksida terhadap Penerbitan Green Bond.
Pengaruh Kapitalisasi Pasar, Profitabilitas dan Leverage terhadap Nilai Perusahaan : (Emiten Properti dan Real Estate di Bursa Efek Indonesia Periode 2020-2023) Aulia Pramesti; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3060

Abstract

This study aims to test and analyze market capitalization, profitability and leverage on firm value (property and real estate issuers on the Indonesian stock exchange for the period 2020-2023). The sampling technique used was purposive sampling method and obtained 15 issuers for 4 years, a sample of 60 issuers. The results showed that partially market capitalization has a positive and significant effect on firm value and profitability and leverage variables have no significant effect on firm value.
Analisis Profitabilitas, Likuiditas, dan Leverage terhadap Kinerja Manajemen: Emiten Consumer Non-cyclicals BEI Periode 2019-2023 Eva Yanis Lafione; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1619

Abstract

The purpose of this study was to determine whether profitability, liquidity, and Leverage affect management performance. The population in this study was taken from consumer non-cyclicals issuers listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method and amounted to 90 samples. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co. Then using the Statistical Package for Sciene (SPSS) version 25 as a tool for analyzing. The hypothesis in this study was tested using descriptive statistical analysis, classical assumption test, multiple linear analysis test, and hypothesis testing. The conclusion of this study states that (1) profitability has no effect on management performance (2) liquidity has a positive effect on management performance (3) Leverage has a positive effect on management performance.
Pengaruh Modal Intelektual, Solvabilitas dan Pertumbuhan Penjualan terhadap Kesulitan Keuangan : (Emiten Properti dan Real Estate pada Bursa Efek Indonesia Periode 2020-2023) Desy Pri Cahaya Sibarani; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3071

Abstract

This study aims to examine the influence of Intellectual Capital, Solvency, and Sales Growth on Finansial Distress. The population in this research consists of all Real Estate Companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The variables used in this study are Finansial Distress as the dependent variable; Intellectual Capital, Solvency, and Sales Growth as the independent variables;. The sampling technique used was the purposive sampling method and obtained 16 company samples. The analysis methods used were Descriptive Statistical Analysis, Clasycal Assumption Test, Mulitple Linear Regression Analysis and Hypothesis Testing. The results of this study indicate that Intellectual Capital have a negatif effect on Finansial Distress, Solvency have a positif effect of Finansial Distress and Sales Growth have a negatif effect on Finansial Distress.
The Impact of Resilience, Commitment, and Psychological Well-being on Sustainability with Performance as a Mediating Variable: An Organizational Study Zen, Agustian; Ali, Hapzi; Sastrodiharjo, Istianingsih; Hidayat, Wastam Wahyu
Bulletin of Counseling and Psychotherapy Vol. 6 No. 2 (2024): Bulletin of Counseling and Psychotherapy
Publisher : Kuras Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/002024061090000

Abstract

In a dynamic and competitive era of globalization, organizational sustainability has become a primary focus for various organizations, including Micro, Small and Medium Enterprises (MSMEs). Organizational sustainability involves an organization's ability to continue operating and growing over the long term, despite facing various challenges and uncertainties. This study aims to examine the impact of organizational resilience, organizational commitment, and psychological well-being on organizational sustainability, as well as the role of organizational performance as a mediating variable in the context of MSMEs in Jakarta, Indonesia. The study employs a quantitative approach utilizing SEM-PLS methodology to explore the interrelationships among relevant variables. The research was conducted on 100 MSMEs in Jakarta, Indonesia, using an online questionnaire as the data collection tool. This research found that organizational resilience, reflected in adaptability, innovation, recovery, preparedness, and effective communication, has a positive and significant impact on the sustainability of MSMEs. Additionally, organizational commitment, measured through affective, continuance, and normative commitment, along with employees' psychological well-being characterized by autonomy, environmental mastery, personal growth, positive relationships, life purpose, and self-acceptance also significantly contributes to organizational sustainability.
Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

Abstract

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
CAMEL Ratio on Profitability Banking performance: Case Studies of Banks in Indonesia Wastam Wahyu Hidayat
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.10

Abstract

A The purpose of the study was to determine whether there was an effect of the CAMEL variable (CAR, AEPA, NIM, BOPO, and LDR) on the profitability variable (ROA), in banking companies in Indonesia for the 2014-2018 period. The population and sample in this study are banking companies in Indonesia. The data collection technique is sample data from the Indonesia Stock Exchange. In this study data analysis using SPSS version 23. The indicators used in the CAMEL analysis are CAR (Capital Adequacy Ratio), AEPA (Allowance for Earning Assets), NIM (Net Interest Margin), ROA (Return on Assets), LDR (Loan to Deposit Ratio). Based on the results of the study, CAR does not affect profitability (ROA), while the variables: AEPA, NIM, BOPO, and LDR affect profitability. The purpose of this study is to provide input on banking conditions so that banks can improve weaknesses so that banks can get the expected benefits.
Co-Authors Ade Onny Siagian Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adler Haymans Manurung Adler Haymans Manurung Adler Manurung Amalia, Dinda Ardo Ryan Dwitanto Ari Sulistyowati Arigawati, Desy Aulia Pramesti Bukhari, Eri Bungaran Saing, Bungaran Cahyadi Husadha Desy Pri Cahaya Sibarani Devi Fitriani Dharmanto, Agus Dian Sudiantini Difa Mulki Sabila Dinda Amalia Ekha Lestari Elia Rossa Endah Prawesti Ningrum Endah Suci Damayanti Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Eva Yanis Lafione Fahmi Kamal Faizal Faizal Faizal Faizal, Faizal Fikri , Adi Wibowo Noer Habib Musthafa Habib Musthafa Hadianto, Handini Pratami Haekal Maulana Shabir Handini Pratami Hadianto Hapzi Ali Idel Eprianto Ira Triyana Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Josua Panatap Soehaditama Jumawan, Jumawan Kardinah Indrianna Meutia Kardinah Indrianna Meutia Khaerunisa Nurfebrianti Lestari, Ekha M. Jhonni Sinaga Marundha, Amor Maya Tika Zulkarnain Muhamad Cikhal Anwar Nanin Pattingalloang Narpati, Bintang Nera Marinda Machdar Nera Marinda Machdar Novita Wahyu Setyawati Nugroho Pratomo, Wahyu Nur Aini Sugiana Nurfebrianti, Khaerunisa Nurhafifah Prayogo, Sulung Anom Primadi Candra Susanto Pugo Bayu Prabowo Rachmat Pramukty Rely, Gilbert Renwarin, Joseph M J Rianto, Muhammad Richo Ridwan Ridwan Robertus Suraji Rony, Zahara Tussoleha Rorim Panday Rosma Titis Hapsari Rotua Sri Rejeki Sinaga Sari, Rycha Kuwara Soehardi Soehardi Sugeng Sismayadi Sumaryono Sumaryono Supardi Supardi Suryati, Adelina Tamam Zaidan Rizqullah Thoriq Annashr Tri Widyastuti Tri Widyastuti Widi Winarso Widi Winarso, Widi Widjanarko , Wirawan Wijayanti, Murti Wirawan Widjanarko Wirawan Widjanarko Wirawan Widjanarko Woelandari Pantjolo Giningroem, Dewi Sri Yayan Hendayana Yoseph Anastasius Didik Cahyanto Yulaeli, Tri Yulianah Yulianah Yuniati, Triana Zen, Agustian Zian Fachrian